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Member Articles


Same-Sex Marriages Recognized for Federal Tax Purposes Regardless of Where Taxpayers Live

Contact: Robert A. Browning; Spencer Fane Britt & Browne LLP (Missouri, USA) On August 29, 2013, the U.S. Treasury Department and the Internal Revenue Service (IRS) issued guidance (in the form of a Revenue Ruling, ...

All Same-Sex Marriages Valid for Federal Tax Purposes

Contact: Farhad Aghdami; Williams Mullen (North Carolina & Virginia, USA) Same-sex marriages that are valid where celebrated are valid for all Federal tax purposes, according to a U.S. Department of the Treasury and Int ...

Isle of Man Signs TIEA with Switzerland

Contact: Dougherty Quinn (Isle of Man) The Isle of Man continues to promote its economic and taxation cooperation scheme with other countries by signing a tax information exchange agreement (TIEA) with Switzerland. Thi ...

Withholding on Foreign Resident ''Capital'' Gains

Contact: ESV Chartered Accountants (New South Wales, Australia) 1 July 2016 may appear to be a distant date for some, however, for others who could be impacted by the "10% non-final withholding tax" on foreign resident ...

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